Section 45IAC10-9-4. Violation; offenses

Latest version.

(a) A person who recklessly violates a provision of IC 6-6-2.5 for which no specific penalty is provided commits a Class C infraction.

(b) A person who commits such offenses with the intent to evade the tax imposed by IC 6-6-2.5 and to defraud the state commits a Level 6 felony. (Department of State Revenue; Reg 6-6-2.1-1212(010); filed Jan 3, 1983, 2:29 p.m.: 6 IR 308; filed Dec 18, 2015, 3:40 p.m.: 20160113-IR-045140518FRA)

                    
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